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1. The conduct by auditors of certain phases of the audit of a company during the course of a financial year, rather than leaving all the work until after the year has ended. 2. An audit of the interim financial statements of a company.

1. The conduct by auditors of certain phases of the audit of a company during the course of a financial year, rather than leaving all the work until after the year has ended. 2. An audit of the interim financial statements of a company.